| The challenges related to the digital technologies as an element of work environment when auditing the banking accounting systems | Arithmetic Mean | Standard Deviation | T-Value | Freedom Degree | Statistical Significance |
| Legislative and professional challenges in the light of the digital technologies. | 4.45 | 0.641 | 15.485 | 19 | 0.000 |
| The challenges related to the nature of the banking accounting systems (digital processing and electronic disclosure). | 4.49 | 0.49 | 18.757 | 19 | 0.000 |
| The challenges related to the internal control systems in the light of the use of the digital technologies. | 4.524 | 0.501 | 10.757 | 17 | 0.000 |
| The challenges related to the electronic evidence in the light of the use of the digital technologies. | 4.40 | 0.525 | 16.657 | 16 | 0.000 |
| The challenges related to audit risks in the light of the use of the digital technologies. | 4.37 | 0.586 | 19.607 | 16 | 0.000 |
| Total | 4.44 | 0.548 | 16.252 | 17 | 0.000 |